EDITORIAL BOARD

EDITOR-IN- CHIEF

Professor Paul Aondona Angahar

MANAGING EDITOR

Dr. Kwaghfan Aondoakaa

ASSOCIATE EDITORS

Professor Timothy Alabar

Associate Professor Clement Chiahemba Ajekwe

Associate Professor Ipuele Achoda Ochugudu

Dr. Luper Iorpev

Dr. Terungwa Azende

Dr. Alematu Agbo

Dr. Pateince Ote Ola

Dr. Justin Iorun

Dr. Isaac Kwanum

Dr. Anthony Onoja

Dr. Theresa Oto

Dr. Jocelyn Upaa

Dr. Egena Ode

EDITORIAL ASSISTANTS

John Ayoor Ivungu

Evelyn Ashiko

Professor Aruwa Suleiman Akwu-Odo SalihuDepartment of AccountingNasarawa State University, Keffi Professor Ihendhinihu John UzomaDepartment of AccountingMichael Okpara University of Agriculture, Umudike – Abia Professor Mohammed Habibu SabariDepartment of AccountingAhmadu Bello University, Zaria Professor Terzungwe NyorDepartment of AccountingNigerian Defence Academy Professor Innocent Augustine NwaorguDepartment of AccountingMichael Okpara University of Agriculture, Umudike – Abia Associate Professor Joseph K. AchuaCentral Bank of Nigeria, Abuja Asst Prof. Dr. Oluwatoyin M. Johnson PopoolaTukunPuteri Intan Safinaz School of AccountancyCollege of Business, Universiti Utara Malaysia

ADVISORY BOARD

Professor Abimaje Akpa

Department of Accounting

Benue State University, Makurdi

Professor Isa Kabiru Dandago

Department of Accounting

Bayero University, Kano

Professor Emmanuel Okoye

Department of Accounting

Nnamdi Azikwe University, Awka

Professor Nusa Inuwa Fodio

Vice Chancellor

ANAN University, Jos

Professor Ioraver Nyenger Tsegba

Department of Accounting and Finance

Joseph Sarwuan Tarkaa University, Makurdi

Professor Emmanuel A. Kighir

Department of Accounting

Federal University, Dutsima – Katsina